Jazeel N & Dr. Shobha Yadav
LLM Student, Amity Law School, Amity University, Bengaluru; Assistant Professor, Amity Law School, Amity University, Bengaluru
Abstract
Corporate Social Responsibility (CSR) in India has evolved from a voluntary philanthropic practice into a mandatory corporate governance obligation under Section 135 of the Companies Act, 2013. With the emergence of Environmental, Social, and Governance (ESG) frameworks, digital reporting mechanisms, and technology-driven compliance systems, corporate accountability has expanded beyond financial performance to include social impact, […]